Barnes Books allows for possible bad debts. On May 7, Barnes writes off a customer account of $13,000. On September 9, the customer unexpectedly pays the $13,000 balance. Record the cash collection on September 9. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Re-establish the portion of the account previously written off. Note: Enter debits before credits. Date General Journal Debit Credit September 09 Record entry Clear entry View general journal